OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Charity Registration Number: 280440

MASJID-E-ALI (A.S)

Report and Accounts

31 December 2021

MASJID-E-ALI (A.S)

Report and accounts for the year ended 31 December 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of trustees' responsibilities 3
Independent Accountant's Report 5
Funds Statements:-
Statement of Financial Activities 6
Statement of Financial Activities - Prior Year statement 7
Movements in funds 9
Income and Expenditure account 10
Balance sheet 11
Notes to the accounts 12

MASJID-E-ALI (A.S)

Trustees' Annual Report for the year ended 31 December 2021

The Trustees present their Report and Accounts for the year ended 31 December 2021.

Reference and administrative details

The charity name.

The legal name of the charity is:- MASJID-E-ALI (A.S)

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 280440

Legal structure of the charity

The charity is constituted as a charity established under a Charity Commission scheme.The governing document of the charity is the Special Scheme establishing the charity authorised by the Charity Commission in England & Wales (CCEW) .

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The Trustees are;

Syed Rahat Gilani Syed Zaheer Abbas Hasan Kazmi Seyyid Saghar Abbas Waseem Yaseen Syed Mushtaq Shah Abid Shah

President Vice President Treasurer Vice Treasurer Trustee General Secretary Vice General Secretary

1

MASJID-E-ALI (A.S)

Trustees' Annual Report for the year ended 31 December 2021

The principal operating address, telephone number of the charity are:-

2-32 Beehwood Road Luton Bedfordshire, LU4 8RB Phone: 078 3325 0207

The Trustees in office on the date the report was approved were:-

Hasan Kazmi - Treasurer Syed Zaheer Abbas - Vice President

The following persons served as Trustees during the year ended 31 December 2021 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To provide religious education to muslim children and prepare islamic scholars, facilitate celebration of islamic religious and cultural events, assist and promote organisations established with similar objectives, visit sick at home and in hospitals and visit prisoners, provide wedding and funeral services, generally promote islamic faith and values and promote religious tolerance and harmony.

The main achievements and performance of the charity during the year.

In the trustees opinion charity performed satisfactorily to achieve its objectives.

Fundraising activities during the year.

The charity relies on grant aid from the donors identified in the accounts , whose support is valued. There have been no other fundraising activities.

Financial review

The charity's financial position at the end of the year ended 31 December 2021

The financial position of the charity at 31 December 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2021
£
254,207
2,389,411
2,389,411		 2020
£
83,122
2,135,204
2,135,204

2

MASJID-E-ALI (A.S)

Trustees' Annual Report for the year ended 31 December 2021

Financial review of the position at the reporting date, 31 December 2021 .

The trustees consider the financial performance by the charity during the year to has been satisfactory.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

AMA ACCOUNTANTS LIMITED CHARTERED CERTIFIED ACCOUNTANT 114 GREYHOUND LANE STREATHAM LONDON UNITED KINGDOM SW16 5RN

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

3

PAASJID4AU IA.SI Trust••s' Annual R•port lor th• y•ar •nd•d J1 D•c•mb•r 2021 Ih re4ioniy• axurag It •rri ome IM fvwwl ofth• ch•rty we to exFlain Iht ¢hffj ¥wJ ¢naty¢ I1￿ to IP•t Ifhry ImJna ctynFtyTMlb fA•de 2011 TMY •re t•prrnitd• lor 4T•Juardty ol the CW r¢ lor tr+• I￿¥•￿1 t• 1Th1•F•rnwa rrf•rt•nd

MASJID-E-ALI (A.S)

Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 December 2021

We report on the financial statements of MASJID-E-ALI (A.S) for the year ended 31 December 2021, as set out on pages 6 to 19, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Statement of Recognised Gains and Losses , the Balance Sheet , the Cash Flow Statement and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 12, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.

Respective responsibilities of the trustees' and the accountant

As described on page 3, you, the charity's Trustees are responsible for the preparation of the accounts.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.

Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.

No statement of opinion

We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.

Signed:-

AMA ACCOUNTANTS LIMITED - Independent Accountant

CHARTERED CERTIFIED ACCOUNTANT

114 GREYHOUND LANE STREATHAM LONDON SW16 5RN

This report was signed on 31 October 2022

5

MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2021

Statement of Financial Activities for the year ended 31 December 2021

Current year
Unrestricted
Funds
2021
£
Income & Endowments from:
Donations & Legacies
A1
441,691
Investments
A4
2,761
Total income
A
444,452
Expenditure on:
Charitable activities
B2
190,245
Total expenditure
B
190,245
Net income for the year
254,207
Net income after transfers
A-B-C
254,207
254,207
Reconciliation of funds:-
E
Total funds brought forward
2,135,204
Total funds carried forward
2,389,411
Net movement in funds
SORP
Ref		 Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2021
£
441,691
2,761
444,452
190,245
190,245
254,207
254,207
254,207
2,135,204
2,389,411		 Prior Year
Total Funds
2020
£
234,664
7,449
242,113
158,991
158,991
83,122
83,122
83,122
2,052,080
2,135,202

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 12 to 19 form an integral part of these accounts.

6

MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2021

Income from:
Donations & Legacies
A1
Investments
A4
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
B
Net income for the year
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net movement in funds		 Prior Year
Unrestricted
Funds
2020
£
234,664
7,449
242,113
158,991
158,991
83,122
83,122
83,122
2,052,080
2,135,202

 Prior Year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2020
£
234,664
7,449
242,113
158,991
158,991
83,122
83,122
83,122
2,052,080
2,135,202

All activities derive from continuing operations

7

MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2021

Statement of Total Recognised Gains and Losses for the year ended 31 December 2021

----- Start of picture text -----
2021 2020
£ £
Surplus for the year :-
Net excess of income over expenditure from operations before tax 136,811 83,122
Income from operations before tax in the Statement of Financial Activites 136,811 83,122
Add/(deduct) non income and expenditure items:-
-
Grants for the acquisition of fixed assets 117,396
Net Movement in funds before taxation 254,207 83,122
Funds generated in the year as shown on Statement of Financial Activities 254,207 83,122
The notes attached on pages 12 to 19 form an integral part of these accounts.
MASJID-E-ALI (A.S) - Resources applied in the year ended 31 December 2021 towards
fixed assets for Charity use:-
2021 2020
£ £
Funds generated in the year as detailed in the SOFA 254,207 83,122
-
Resources applied on functional fixed assets (104,407)
Net resources available to fund charitable activities 149,800 83,122
----- End of picture text -----

The notes attached on pages 12 to 19 form an integral part of these accounts.

8

MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2021

Movements in revenue and capital funds for the year ended 31 December 2021

Revenue accumulated funds

Accumulated funds brought forward
Closing revenue funds
Summary of funds
Revenue accumulated funds
Recognised gains and losses before transfers		 Unrestricted
Restricted
Funds
Funds
2021
2021
£
£
2,135,204
-
254,207
-
2,389,411
-
2,389,411
-
Unrestricted
Restricted
and
Funds
Designated funds
2021
2021
£
£
2,389,411
-		 Total
Funds
2021
£
2,135,204
254,207
2,389,411
2,389,411
Total
Funds
2021
£
2,389,411		 Last year
Total Funds
2020
£
2,052,080
83,122
2,135,202
2,135,202
Last Year
Total Funds
2020
£
2,135,202

The notes attached on pages 12 to 19 form an integral part of these accounts.

9

MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2021

MASJID-E-ALI (A.S)

Income and Expenditure Account for the year ended 31 December 2021 as required by the Companies Act 2006

Income
Income from operations
Income from investments, other than interest receivable
Interest receivable
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Interest payable
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
All activities derive from continuing operations
Net income after tax in the financial year
Net income before tax in the financial year
Investment income and interest		 2021
£
324,295
2,760
1
327,056
327,056
163,401
16,953
9,891
-
190,245
136,811
-
136,811
136,811		 2020
£
234,664
7,362
87
242,113
242,113
122,875
21,082
15,034
-
158,991
83,122
-
83,122
83,122

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 12 to 19 form an integral part of these accounts.

10

ZfyM427 ¥IIX+7 14•.41• 2.818.Xil 10 (2 2369411 2.135.3J4 IJ DJ 11&1.3)4 2J8P 411 g&L-- All li JIL

MASJID-E-ALI (A.S)

Notes to the Accounts for the year ended 31 December 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Voluntary income is received by way of donations at Friday prayers and individual & group donations, and in included in full in the Statement of Financial Activities when receiveable.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity.

Staffing - on a per capita basis, based on the number of of people employed within any partiular activity.

Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

12

MASJID-E-ALI (A.S)

Notes to the Accounts for the year ended 31 December 2021

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note0.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. If there is a minimum amount below which items are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.

Freehold premises 0 % Reducing balance
Plant and machinery 20 % Reducing balance
Motor vehicles 20 % Reducing balance

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the chari

2[Liability to taxation]

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose.

3 Net surplus before tax in the financial year

Depreciation of owned fixed assets
Pension costs
4 Interest payable
Bank interest payable
5 Staff costs and emoluments
Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Total salaries, wages and related costs
The net surplus before tax in the financial year is stated after charging:-
Employer's operating costs of defined contribution pension schemes		 2021
£
16,953
-
2021
£
9,891
2021
£
40,942
-
-
40,942		 2020
£
21,082
312
2020
£
15,034
2020
£
25,790
105
312
26,207

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

13

MASJID-E-ALI (A.S)

Notes to the Accounts for the year ended 31 December 2021

6 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

7 Tangible fixed assets

Cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
8 Debtors
Other debtors
9 Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
Other creditors
10 Creditors: amounts falling due after one year
Bank loans and overdrafts
Other creditors
11 Income and Expenditure account summary
At 1 January 2021
Surplus after tax for the year
At 31 December 2021		 Land and
Buildings
£
2,516,102
104,407
2,620,509
-
-
-
2,620,509
2,516,102		 F&F &
Equipment
£
187,868
-
187,868
104,362
16,701
121,063
66,805
83,506		 Motor
Vehicles
£
2,500
-
2,500
1,681
252
1,933
567
819
2021
£
739
2021
£
3,500
(23,835)
20,912
577
2021
£
336,213
110,835
447,048
2021
£
2,135,202
136,811
2,272,013		 Total
£
2,706,470
104,407
2,810,877
106,043
16,953
122,996
2,687,881
2,600,427
2020
£
26,607
2020
£
3,500
1,211
76,171
80,882
2020
£
367,448
115,554
483,002
2020
£
2,052,080
83,122
2,135,202

14

MASJID-E-ALI (A.S)

Notes to the Accounts for the year ended 31 December 2021

12 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2021
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
At 1 January 2021
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities		 Unrestricted
funds
£
2,687,881
149,155
(577)
(447,048)
2,389,411
Unrestricted
funds
£
2,600,427
98,661
(80,882)
(483,002)
2,135,204		 Designated
funds
£
-
-
-
-
Designated
funds
£
-
-
-
-
-		 Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-		 Total
Funds
£
2,687,881
149,155
(577)
(447,048)
2,389,411
Total
Funds
£
2,600,427
98,661
(80,882)
(483,002)
2,135,204

13 Change in total funds over the year as shown in Note 12 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds		 £
2,135,204
2,135,204
2,135,204
Funds brought
forward from
2020		 See Note 14
£
254,207
254,207
254,207
Movement in
funds in 2021		 See Note 0
£
-
-
-
Transfers
between
funds in 2021		 £
2,389,411
2,389,411
2,389,411
Funds carried
forward to
2022

14 Analysis of movements in funds over the year as shown in Note 13

Other
Income Expenditure Gains & Movement
Losses in funds
2021 2021 2021 2021
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 444,452 (190,245) - 254,207

15 The purposes for which the funds as detailed in note 13 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

16 Ultimate controlling party

The charity is under the control of its legal members.

15

MASJID-E-ALI (A.S)

Detailed analysis of income and expenditure for the year ended 31 December 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

17
Donations and Legacies
Current year
Unrestricted
Funds
2021
£
Donations and gifts from individuals
324,295
324,295
Capital grants from government and public bodies
117,396
117,396
Total Donations and Legacies
A1
441,691
18 Investment income
Current year
Unrestricted
Funds
2021
£
Bank Interest Receivable
1
Other Income
2,760
Total investment income
A4
2,761
19
Current year
Unrestricted
Funds
2021
£
Employee costs not included in direct costs
13,855
-
-
27,087
Premises Expenses
441
3,000
10,667
6,099
Rates and water charges
Total donations and gifts from individuals
Small grants individually less than £1000
Total public sector capital grants
Small donations individually less than £1000
Room Hire
Light heat and power
Cleaning and waste management
Defined contribution pension cost -
administrative staff
Salaries - Administrative staff
Support costs for charitable activities
Temporary staff and recruitment
Employers' NI - Administrative staff		 Current year
Restricted
Funds
2021
£
-
-
-
-
-
Current year
Restricted
Funds
2021
£
-
-
-
Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-		 Current year
Total Funds
2021
£
324,295
324,295
117,396
117,396
441,691
Current year
Total Funds
2021
£
1
2,760
2,761
Current year
Total Funds
2021
£
13,855
-
-
27,087
441
3,000
10,667
6,099		 Prior Year
Total Funds
2020
£
234,664
234,664
-
-
234,664
Prior Year
Total Funds
2020
£
87
7,362
7,449
Prior Year
Total Funds
2020
£
24,000
312
105
1,790
3,005
7,275
10,020
2,000

16

MASJID-E-ALI (A.S)

Detailed analysis of income and expenditure for the year ended 31 December 2021 as required by the SORP 2015

19,745
-
5,468
-
Administrative overheads
14
-
411
-
261
-
341
-
1,290
-
-
-
38,416
-
13,152
-
16,889
-
Professional fees paid to advisors other than the auditor or examiner
3,500
-
1,350
-
Financial costs
1,415
-
16,953
-
9,891
-
Support costs before reallocation
190,245
-
Total support costs
190,245
-
Funeral services
Software licences and expenses
Cleaning Services
Sundry expenses
Relegious functions and seminars
Bank interest payable
Depreciation & Amortisation in total for the
Bank charges
Donation
Accountancy fees other than examination or
audit fees
Consultancy fees
Premises repairs, renewals and maintenance
Stationery and printing
Telephone, fax and internet
Property insurance
Motor expenses		 19,745
5,468
14
411
261
341
1,290
-
38,416
13,152
16,889
3,500
1,350
1,415
16,953
9,891
190,245
190,245		 11,956
5,419
869
1,592
3,151
669
361
2,980
21,533
15,186
599
3,500
6,058
495
21,082
15,034
158,991
158,991

The basis of allocation of costs between activities is described under accounting policies

20 Total Charitable expenditure

Current year
Unrestricted
Funds
2021
£
Total support costs
B2d
190,245
Total charitable expenditure
B2
190,245		 Current year
Current year
Prior Year
Restricted
Funds
Total Funds
Total Funds
2021
2021
2020
£
£
£
-
190,245
158,991
-
190,245
158,991

17

MASJID-E-ALI (A.S)

Activity analysis of Income and expenditure for the for the year ended 31 December 2021

This analysis is classsified by activity and not by conventional nominal descriptions.

21 Analysis of income by activity
SOFA ref
Summary of Total Income, including the items above
Donations & Legacies
A1
Investment income
A4
Total income as shown in the SOFA
A
Categories of income
Income from exchange transactions
22 Analysis of charitable expenditure by activity
Direct
costs
Support
costs
2021
2021
£
£
Primary purpose and ancillary trading1
Employee costs not included in direct costs
-
40,942
Premises expenses
-
45,420
Administrative overheads
-
32,359
Professional fees
-
4,850
Financial costs
-
28,259
Relegious functions and seminars
-
38,416
-
190,246
Direct
costs
Support
costs
2021
2021
£
£
Total Primary purpose and ancillary trading1
-
190,246
-
190,246
Activity
Activity
Total charitable expenditure
Total Primary purpose and ancillary
trading1
Summary of charitable costs by
activity		 Grant
funding of
activities
2021
£
-
-
-
-
-
-
-
Grant
funding of
activities
2021
£
-
-		 2021
£
441,691
2,761
444,452
444,452
Total
2021
£
40,942
45,420
32,359
4,850
28,259
38,416
190,246
Total
2021
£
190,246
190,246		 2020
-
234,664
7,449
242,113
242,113
Total
2020
£
26,207
39,674
10,221
9,558
36,611
36,720
158,991
Total
2020
£
158,991
158,991

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 20

18

MASJID-E-ALI (A.S)

Activity analysis of Income and expenditure for the for the year ended 31 December 2021

Analysis of support and governance costs by charitable activities

Governance Finance Human Other Total
Activity Resources Overheads
Primary purpose and ancillary trading1 - 28,259 40,942 121,045 190,246

23 Analysis of non charitable expenditure by activity

Activity
Fundraising activities
Indirect fundraising costs:-
Administrative overheads
Total non charitable expenditure
Total costs of Fundraising activities
Total non charitable expenditure		 Fundraising
activities
2021
£
38,416
2021
£
38,416
38,416		 Fundraising
activities
2020
£
21,533
2020
£
21,533
21,533

19